Teaching
Taxation in the Global Economy
Leibniz University Hannover (Master program): Seminar (English)
Every Spring Semester (since 2024)
Further information: website
Students learn how to plan and execute an empirical research project in taxation. During the seminar, students learn how to access and analyze large databases and to report and interpret empirical results. Students will also acquire presentation skills in a research context and learn how to engage in a fruitful scientific discussion. Topics covered: International tax evasion, tax frictions in global financial markets, investor location decisions and taxation, international tax policy, innovation and taxation
Capital Taxation and Global Inequality
Leibniz University Hannover (Master program): Lecture & seminar (English)
Every Fall Semester (since 2023)
Students learn about the evolution and causes of income and wealth inequality around the world and the role of tax policy in this context. Students study recent empirical and theoretical evidence on this topic. Students will also acquire presentation skills in a research context and learn how to engage in a fruitful scientific discussion.
Öffentliche Finanzen (Public Finance)
Leibniz University Hannover (Bachelor program): Lecture (German)
Every Spring Semester (since 2023)
Students acquire knowledge of the foundations of public finance. Covered topics: Public budgets, measurement of government activity, growth of government spending, the German financial constitution and financial equalization, principles of public budget management, public goods, tax theory, bureaucracy, public debt.
Steuern und Innovation (Tax and Innovation)
Leibniz University Hannover (Bachelor program): Seminar (English & German)
Every Spring Semester (since 2023)
Further information: website
Students learn about tax effects on innovation and how to analyze this relationship in current research. Topics covered: Tax incentives for starting a business, tax support for research activities, effect of tax incentives on the allocation of intellectual property, taxation of digital business models, R&D and tax avoidance
Finanzwissenschaftliche Steuerlehre (Economics of Taxation)
Leibniz University Hannover (Master program): Lecture (German)
Every Fall Semester (since 2022)
The students learn how to discuss the basic questions of taxation and apply them to various policy questions. They are familiar with the history of taxation, understand the concept of optimal taxes, tax incidence and efficiency in taxation as well as how taxes can be used to internalize externalities. In addition, the course offers insights into tax evasion, corporate tax avoidance as well as tax effects on investment and financing of corporations.
Empirical Research in Taxation and Public Finance
Leibniz University Hannover (PhD program): Seminar (English)
Every Fall Semester (since 2022)
Further information: website
Students learn how to develop, plan and conduct an empirical research project in taxation and public finance. During the seminar, students learn how to use statistical software (Stata) and how to access and analyze large databases. Students will also acquire presentation skills in a research context and learn how to engage in a fruitful scientific discussion.
Staatsverschuldung (Public Debt)
Leibniz University Hannover (Bachelor program): Seminar (English & German)
Every Fall Semester (since 2022)
Further information: website
Students learn how to critically assess the role of government debt from a fiscal and monetary policy perspective and are able to identify the underlying (political) economic effects. They are also made familiar with how policy measures to limit government debt (fiscal councils, debt brakes, etc.) work.
Business Taxation
Norwegian School of Economics (Bachelor program): Lecture & exercise (English)
Spring Semester 2019-21
Further information: syllabus, website
The course will use economic theory to investigate how taxes affect the decisions of investors, firms, employees, and consumers. We also investigate how taxation may distort or enhance economic efficiency, and we study how the burden of taxation is shared between producers and consumers in the economy. The topics covered in this course will be closely related to pressing policy questions that are discussed by tax practitioners, managers, politicians, special-interest groups and policy consultants. For example, how are international companies taxed? How do they respond to tax policy? An interesting policy example is tax reductions for corporate income from intangible assets such as patents. The rationale is that lower tax rates on the output of research activity will increase corporate investment in R&D and generate positive externalities within the economy. Is this a useful policy to foster innovative activity? Under what circumstances would such policies be welfare-improving in small open economies such as Norway?
Empirical Research in Taxation (TAX620)
University of Mannheim (Master program): Lecture & seminar (English)
Fall semester 2016, 2017
Further information: syllabus
The idea of the course is to enable students to conduct empirical research in the field of taxation. We will start with a short introduction to the current state of empirical research in taxation and future challenges. The course then gives a comprehensive introduction to databases used in empirical research with a special focus on databases available at the University of Mannheim. Students will become acquainted with these databases and will learn about their use for researchers as well as accounting and tax practitioners. There will also be a brief introduction to STATA, a statistical software used in empirical research and students will be able to replicate an existing research project. Alternatively, students are welcome to create and present own research ideas (does not have to be fully developed). Finally, students will learn how to present and discuss empirical research in front of an audience. Students will attend a research talk of their choice and write a short report about the presentation.
Cost Accounting
University of Mannheim (Bachelor program): Tutorium (German)
Spring Semester 2018